2011 (2) TMI 956

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....pondent.   ADARSH KUMAR GOEL, J.   This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, "the Act") against the order of the Income Tax Appellate Tribunal, Amritsar dated 16.11.2007 in I.T.(SS)A. No.14(ASR)/2003 (Block period from 1.4.1989 to 22.7.1999) raising following substantial questions of law:-   "(i) Whether the Hon'ble ....

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.... the Ld. ITAT was justified in quashing the enhanced addition to assessed income instead of restoring the matter to the file of CIT(A) to grant a proper opportunity before enhancement?"   Return of the assessee for the block period in question was processed under Section 143(1)(a) of the Act but later, assessment was made under Section 143(3) of the Act which was upheld by the CIT(A) and fur....